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Effektive Steuerbelastung der grenzüberschreitenden Geschäftstätigkeit nach den Vorschlägen zur Reform der Unternehmensbesteuerung
Spengel, Christoph - 2000
Das Steuersenkungsgesetz stellt das größte Reformvorhaben auf dem Gebiet der direkten Steuern in Deutschland seit der … internationalen Wettbewerbsfähigkeit von Unternehmen am Standort Deutschland, Stärkung der Attraktivität des Standorts Deutschland für … (King-Fullerton-Ansatz) für Deutschland und die übrigen EU-Mitgliedstaaten brachte folgende Ergebnisse. Die Reform erfüllt …
Persistent link: https://www.econbiz.de/10010297677
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Who Gets the Money? The Dynamics of R&D Project Subsidies in Germany
Aschhoff, Birgit - 2008
The question of the allocation of public R&D funding is becoming particularly important when it comes to identifying the effects of state subsidies, in terms of input or output additionality. This analysis goes one important step further than the existing literature by including the time...
Persistent link: https://www.econbiz.de/10010298027
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The effect of subsidies on R&D investment and success: do subsidy history and size matter?
Aschhoff, Birgit - 2009
This study provides insights into the effects of public R&D grants on R&D input and output of firms from Germany …
Persistent link: https://www.econbiz.de/10010298803
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Who Gets the Money? The Dynamics of R&D Project Subsidies in Germany
Aschhoff, Birgit - 2009
This paper looks at which firms receive R&D project grants and how this public support evolves over time by considering in particular firm's previous participation. The question of the allocation of public R&D funding is becoming particularly important when it comes to identifying the effects of...
Persistent link: https://www.econbiz.de/10010298811
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Structural properties of cooperation networks in Germany: From basic to applied research
Brökel, Tom; Graf, Holger - 2010
industries. The study is based on a new data source on subsidized R&D cooperation in Germany, which is presented in detail and …
Persistent link: https://www.econbiz.de/10010281619
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The welfare loss from differential taxation of sectors in Germany
Radulescu, Doina (contributor);  … - 2008
-corporate sectors in Germany. In doing so, we perform a counterfactual analysis and ask how the allocation of capital across sectors …
Persistent link: https://www.econbiz.de/10003771793
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The taxation of passive foreign investment : lessons from German experience
Ruf-Leuschner, Martina; Weichenrieder, Alfons J. - 2009
The paper evaluates the working of German CFC rules that restrict the use of foreign subsidiaries located in low-tax countries to shelter passive investment income from home taxation. While passive investments make up a significant fraction of German outbound FDI, we find that German CFC rules...
Persistent link: https://www.econbiz.de/10003833331
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How low business tax rates attract multinational headquarters : municipality-level evidence from Germany
Becker, Sascha O.; Egger, Peter; Merlo, Valeria - 2009
,000 municipalities in Germany to analyze the sensitivity of the location decisions of foreign MNEs with respect to business tax rates …
Persistent link: https://www.econbiz.de/10003806078
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When taxation changes the course of the year : fiscal year adjustments and the German tax reform 2000/2001
Blasch, Frank (contributor);  … - 2006
Persistent link: https://www.econbiz.de/10003457413
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The effects of taxation on the location decision of multinational firms : M&A vs. Greenfield investments
Hebous, Shafik; Ruf, Martin; Weichenrieder, Alfons J. - 2010
In this study, we estimate the impacts of differences in international tax rates on the probability of choosing a location for an affiliate of a multinational firm. In particular, we distinguish between the tax sensitivity of Greenfield and M&A investments. Based on a novel firm-level dataset on...
Persistent link: https://www.econbiz.de/10003974552